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2006年《公司法》明确规定了公司必须履行社会责任,但关于公司的社会责任的内容没有进一步明确化。作者认为,不仅公司要履行社会责任,不具有公司形式的企业也应该履行一定的社会责任。文章介绍了我国目前存在的几种不同法律形态的企业,指出了公司的社会责任的基础在于公司的社会性,最后从企业的社会性与公司社会责任层次理论方面进行阐述,说明了不同企业所要履行的社会责任的内容。
The Company Law of 2006 clearly stipulated that a company must fulfill its social responsibilities, but the contents of its social responsibility have not been further clarified. The author believes that not only the company to fulfill social responsibilities, companies do not have the form of companies should also fulfill certain social responsibilities. The article introduces several kinds of legal forms that exist in our country, and points out that the foundation of the company ’s social responsibility lies in the sociality of the company. At last, it elaborates on the theory of the corporate social responsibility and corporate social responsibility, Fulfill the content of social responsibility.